Expenditure cash warrant: form and sample filling. Expenditure cash order (RKO)

An expense cash order (RKO) is a primary cash document, on the basis of which cash is issued from the organization's cash desk.

Download the free form and sample of filling out an expense cash warrant

Application of an outgoing cash order

The form of the form of an account cash warrant is unified and has the coding KO-2.

An outgoing order in one copy is issued by an accounting officer, given to the head and chief accountant of the organization for signature, after which the RKO is recorded in the register of incoming and outgoing cash documents (form KO-3).

RKO can be filled in both manually and electronically. When filling out a cash order, blots and corrections are not allowed.

How to fill out an expense cash warrant in 2019

1. At the top is the name of the organization that issued the order, its code according to OKPO, the name of the structural unit of this organization, if the order was issued in the unit. If there is no subdivision, a dash is placed.

2. The number of the RKO is indicated - serial, from the registration log KO-3 - and the date of issue of the warrant (day, month, year)

3. In the tabular part:

in the column "Debit" the code of the structural unit that issued the money is written (or a dash is put); the number of the corresponding account, sub-account, the debit of which reflects the withdrawal of cash from the cash desk; analytical accounting code for the offsetting account, if the organization uses such codes. Or put a dash.
the column "Credit" enters the number of the account, the credit of which reflects the issuance of money from the cash desk;
the amount is indicated by numbers;
the intended purpose code is written if the organization uses them; if not, a dash is placed.

4.Under the table:

the full name of the person receiving the money is entered;
on what occasion or on the basis of which funds are issued (salary, for the purchase Supplies, for household expenses, on the basis of an invoice, etc.);
the amount is written from the beginning of the line with a capital letter, rubles - in words, kopecks in numbers. The empty space remaining in the sum line is crossed out;
the attached documents and their data are entered in the “Application” line, on the basis of which money is issued (memo, receipt, invoice, application, etc.).

6. The line “Received” is filled in by the person to whom the money is issued: with a capital letter without indentation, the recipient enters the declared amount, rubles in words, kopecks in numbers. The remaining empty space is crossed out. The recipient puts the date and signs.

7. The last lines are filled in by the cashier, after he checks the correctness of filling out the RKO. They indicate what kind of document was presented by the recipient (usually a passport), its number, date and place of issue. After that, the cashier signs the order, deciphering his signature, and issues the money. The order itself remains with the cashier.

To fix payments from the cash desk of the organization, use expenditure cash warrant: download cash register form in word or excel can be lower. The document is needed when transferring cash to a current account, issuing money for a report or salary, paying travel expenses, etc.

Expenditure cash warrant: download form-2019 (word)

As a cash register, organizations and individual entrepreneurs must use the unified form KO-2 (OKUD 0310002). We recommend that you download the form of an expense cash warrant 2019 (word) from us: it fully meets the requirements of the law.

RKO: download the form in Excel

You can also download the RKO form in excel. It has the same columns as in a word document - choose the convenient one.

RKO is issued in one copy. The employee who issues the money writes it out, but the recipient also enters some information. How to fill out RKO - read on.

The outgoing cash order is filled when you issue cash from the cash desk:

to the bank for crediting to the current account,
under the report - upon a written application of the recipient, in which he must indicate the amount and period for which he takes cash,
for the personal use of an employee, for example, for travel expenses or as financial assistance,
for the needs of the enterprise - in this case, you must specify a specific purpose for issuing money, for example, for household expenses.

An example of filling out a cash register

RKO can be drawn up on paper or in in electronic format. Filling out the form is easy. Download the current 2019 sample of filling out an outgoing cash order - you can simply replace the data with your own.

Download sample RKO

The amount that you enter in the KO-2 form should not exceed 100 thousand rubles. Everything that exceeds this limit must be carried out by bank transfer.

Registration of RKO

An expense cash warrant can be issued:

Chief Accountant,
an accountant or employee (for example, a cashier) who has been appointed by the manager,
director (in the absence of the chief accountant and accountant).

RKO is always drawn up on the day the money is issued.

Start the registration of RKO by filling out:

the full name of the company indicating the legal form,
OKPO code,
form number in accordance with the internal document flow,
completion date,
code of the structural unit that issues the money. If not, put a dash
sub-account number for which cash is accounted,
analytical accounting code (if required),
loan (i.e. account number that reflects the issuance Money),
amounts in rubles (in figures).

you need to enter the full name of the person to whom you issue the money,
indicate the basis for issuance, for example: salary, material assistance, business trip expenses, etc.,
write the amount in words
enter the name, date and number of the attached document, on the basis of which you issue money. This can be a payroll, receipt, order, contract, etc.

The expenditure cash warrant must be signed by the director or authorized employee, as well as the accountant. They must be decrypted.

The next part is filled in by the employee who receives the money. He points out:

The issued amount in words, and kopecks in numbers. In the remaining blank part of the line you need to put a dash.
The date the money was received.
Passport data.

Signatures are put by the cashier who issued the money and the employee who received it. Without filling in this part of the RKO will be invalid. The money in this case will be considered appropriated by the employee who issued it.

The cashier can draw up one cash register at the end of the working day for the entire amount issued per day, but on condition that there are fiscal documents of the online cash desk - checks or BSO.

Corrections in the expenditure cash warrant are not allowed.

To avoid mistakes, use the MySklad service - you can fill in it online and print an outgoing cash order in a few clicks.

RKO: fill in online

You just need to enter the amount and reason for payment, select an expense item and recipient, and the system will automatically generate and number the document.

You can also download in MySklad full list expenditure orders for all time. This is convenient for reporting - the total amount of funds issued is immediately visible.

How to fill out RKO: difficult cases

Although it is not difficult to fill out an RKO, problems arise in special cases. We have analyzed the most common ones.

Payment to the supplier through the cash register: how to issue cash settlement

Be sure to ask the supplier's representative for a power of attorney to receive a specific amount from your company under a specific contract, waybill, etc. It must be attached to the RKO. Note that:

When filling out an account cash warrant, in addition to the details of the power of attorney, it is necessary to indicate the full name of the representative and his passport data.

A power of attorney to receive money without a signed RKO representative does not prove that he received it.

In the line "Basis" it is necessary to enter the details of the contract, invoice, etc., as well as the names of the goods.

If payment is made under several contracts at once, it is better to draw up a separate payment order for each of them. It will be clearly visible how much is paid for each delivery.
When writing this order in the cash book, you must specify the name of the representative, the details of the power of attorney and the name of the supplier.

How to fill out an RKO for the issuance of accountable amounts: a sample

Since August 19, 2017, the instruction of the Bank of Russia has been in force, according to which it is possible to issue money under the report by order of the director. A statement from the accountant is now optional. The main thing is to indicate the chosen order of issuance (by application or by order) in accounting policy companies.

Get a sample application for free!

As a basis in the RSC, when issuing a sub-report, write “under the report” and indicate the document (“application”). Be sure to note the date it was made. Download a sample cash register for the issuance of accountable amounts - change the data and use it as a template.

FAQ

We will analyze the main questions about the design of an account cash warrant.

What is the validity period of an expense cash warrant?

RKO is issued for one day. The money must be received exactly on the date of its registration. If you didn’t have time, fill out the CSC form in word or excel again.

Should there be a new numbering of PKO and RKO from the beginning of the year?

There are no instructions regarding the assignment of serial numbers to orders. It is not necessary to update the numbering of PKO and RKO from the beginning of the year - this can also be done quarterly. The important thing is the chronological order.

Whose signatures should be on the cash receipt?

In total, the order must have four signatures: the director, the chief accountant, the cashier and the one who received the money.

Is a stamp put on an expense cash warrant?

It is not necessary to stamp on the form, as it refers to the internal documentation of the organization.

Do I need a register of PKO and RKO now?

Today, the register of PKO and RKO is not required. Information on orders must be reflected only in the cash book.

Where are PKO and RKO stitched?

Expenditure and receipt cash orders, as well as related documents, are filed with the cashier's reports. As needed, but not more than once a year, reports are stitched and sealed like a cash book.

Do I need to indicate the special purpose code in the outgoing cash warrant?

The designated purpose code in the expenditure cash warrant is indicated only for targeted financing. If such codes are not used in the company, put a dash.

You may also need other documents.

Most business entities must keep records of all cash transactions in accordance with the law. This means that operations for the receipt and expenditure of money at the cash desk must be properly documented. Let us consider in more detail the documentation of debit transactions at the cash desk, which involves the issuance of a form of an expense cash warrant (RKO).

An expense cash order (RKO) is a document on the basis of which money is issued from the cash desk of an organization.

It must be written out whenever cash is issued from the cash desk of an economic entity.

Its obligatory normative document TSB RF. Only individual entrepreneurs who keep records according to a simplified scheme received an exemption from issuing this document.

The expense transactions for which the consumable is compiled include:

Payment from the cash desk to employees of amounts to finance economic activities in the account.
Collection of proceeds and other cash to the bank;
When paying salaries to employees in cash from the cash desk, including individuals under work contracts;
In other cases provided for by law.

How to apply an expense note

When issuing money from the cash desk, an RKO is drawn up, for which a standardized form or a form developed on its basis, taking into account the existing specifics of the enterprise's activities, can be used.

The document is issued by a specialist from the accounting department, a cashier, etc. executive who, by virtue of duties, should be engaged in the preparation of these documents.

Compilation of consumables can be handled by the chief accountant or the head independently. In addition, a specialist invited from outside can perform these functions, but there is a restriction according to which he does not have the right to put his signatures on the document. In this case, the sighting is carried out by the head of the company.

The basis for the payment of cash is, in most cases, the application of employees who are financially responsible persons. It must necessarily reflect the purpose of using the funds, as well as the visa of the director. An application does not need to be drawn up only in the case of payment of salaries to employees.

Attention! From August 19, 2017, according to the Instruction of the Central Bank of the Russian Federation, an application for the issuance of money can not be issued if there is an order or other order from the company's management to pay cash in certain areas.

After the initial drawing up of the document, it is transferred to the cashier, in which the cashier checks its correctness, the presence of all required details, including the signature of the head.

If an error is made when issuing a consumable, then corrections cannot be made from it. It needs to be reissued. Next, the cashier fixes the form in the registration log.

Attention! Before the actual payment of money, the cashier must verify the identity of the recipient. For these purposes, he must verify the data indicated in the cash register with the identity card presented to him. In addition, the cash desk employee must enter the main details of the presented document in the RKO.

After that, the required amount indicated in the consumable is transferred along with it to the recipient, who checks the actual availability of money, and then puts his visa in confirmation of cash receipt.

Then the RKO is returned to the cashier, who, in confirmation of the issuance, also puts his signature on this document, as well as the print "Paid". The recipient of money can be a trustee, in which case he must also present a power of attorney for the right to represent the interests of the person. In this case, the power of attorney is attached to the consumable.

At the end of the shift, the cashier must submit a report to the accounting department, to which he attaches all cash documents for the day, including expenditures.

Debit note unified form KO-2 form 2018 download

Expenditure cash order sample filling in 2018

In the event that an expense order is issued in a separate division, then its name must be entered in the column "Structural division". Otherwise, a dash must be placed here.

To the right of the name is a column in which you need to enter the serial number of the form, and then the date of its execution. The date must be entered in the format DD.MM.YYYY.

Next is a table in which you need to enter information on the accounting of the operation - the corresponding debit and credit accounts, the code of the structural unit (if any), the account of analytical accounting.

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Important! An account for analytical accounting should be entered only if they are used at the enterprise.

The last field in this table is the Target Funding Code. This field also needs to be completed only when such codes are used in the company.

In the column "Issue" the full name is entered. citizen to whom the funds are transferred. You cannot enter a company name here.

IN column "Basic" you need to write down the reason why the money is being issued from the cash desk. Here you can enter, for example, “Payment of salaries”, “To the sub-report”, “For materials” and so on.

In the column "Amount" the amount of the transaction is written in words, the remaining space in the field must be crossed out.

IN column "Application" you need to record information about the document on the basis of which the issuance is performed. These may be the details of the receipt, employee statements, payroll etc.

After that, the head of the company and the chief accountant put their signatures on this document, who check the correctness of its execution, and also give permission for the operation.

In the next column, the cashier must enter information about the document that the recipient presented - usually it is a passport.

After completing all the required fields, the order must also be signed by the cashier who performed the operation.

The nuances of using a consumable

When a money order is issued to a legal entity (for example, payment for goods or materials), it is impossible to simply enter its name as a recipient.

In the column "Issue" you need to write down the full name. an employee of the supplier company who receives the funds. Or, if it is still necessary to indicate the name of the company, then the following content is allowed: “LLC Firm through Ivanov A. A.”. IN column "Application" in this case, the details of the presented power of attorney are recorded.

If the consumable is issued for the delivery of cash proceeds to the bank, then in the column "Issue" it is impossible to write down phrases such as "Revenue", "Delivery of proceeds" or similar. Here you need to specify the full name. responsible employee who performs this action, and in column "Application"- details of the announcement for the delivery of cash.

When issuing salaries to employees, you can issue a single expense order for the entire amount of the payment. In this situation, in the column “Issue” it is written - “To employees of the enterprise”. IN column "Basic" payroll information is recorded. The order fields "To", "Received" and "Signature" must be left blank.

The issuance of cash from the cash desk of the organization is carried out by the accounting department on the basis of an expense cash warrant (RKO). The form of the consumable is officially approved by the Decree of the State Statistics Committee of Russia dated August 18, 1998 No. 88 and is called the unified form No. KO-2.

An expenditure cash warrant is issued in accordance with the procedure for conducting cash transactions, according to which it is issued by an accountant (or a person responsible for this) in a single copy.

Filling out a cash receipt

The heading of the cash register indicates the name of the organization and structural unit (if any). If there is no structural subdivision, a dash is put.

"Codes" are selected from the reference of the State Statistics Committee. Document code for OKUD 0310002.

"Document number" is indicated in accordance with the journal of registration of incoming and outgoing cash documents.

Cash documents are numbered in order from the beginning of the calendar year.

An expense cash warrant is drawn up on the day the money is issued from the cash desk, therefore, the date indicated in it is the date the money was issued. In the document, the date must be indicated in the appropriate column, in Arabic numerals in the following format: DD.MM.YYYY.

The columns "Debit" and "Credit" are filled in by the accountant who will process this primary document.

The column "Debit, code of the structural unit" is filled in if the issuance of money is made in the structural unit of the organization, for example, the store department, specific a store. Otherwise, the column is crossed out. Otherwise, the column is crossed out.

The column "Debit, offsetting account, sub-account" should contain the number of the account and, if necessary, the sub-account, the debit of which reflects the withdrawal of funds from the cash desk of the organization.

The column "Debit, analytical accounting code" is filled in if the use of such codes is provided for in the organization. In this case, the column indicates the code of analytical accounting for the account indicated in the previous column, otherwise a dash is put.

The column "Credit" displays the number of the account, on the credit of which funds are issued.

In the column "Amount, rub. kop." the accountant indicates in figures the amount of money issued from the cash desk of the organization.

The column "Purpose Code" is filled in if the organization uses the appropriate coding system in its activities. In this case, the destination code for the use of the retired funds is indicated.

In the line "Issue" are indicated in dative case surname, name and patronymic of the person to whom the money will be issued from the cash desk.

The "Reason" line indicates the content of the financial transaction.

The "Amount" line is filled in according to the same principle as in .

In the line "Application" indicate the attached primary and other documents, on the basis of which money is issued from the cash desk. If money is issued to an employee of a third-party organization, then they must be presented with a power of attorney from their organization to receive money. The power of attorney remains in the documents of the day as an attachment to an expense order or statement.

A completed RKO must be registered in a journal (form No. KO-3) and signed by the head and chief accountant of the organization (or a person authorized to do so in writing by the head). It is worth recalling that the signature of the manager on the consumable is not required if his resolution authorizing the operation is already on the documents attached to the expense order.

The line "Received" is filled in by the person to whom the money is issued from the cash desk. In it, he indicates the amount of money received (rubles - in words, with a capital letter, from the beginning of the line; kopecks - in numbers). Below this line, the recipient signs and puts the date of receipt of money.

When issuing money on cash settlements to an individual, the cashier requires a document (passport or other document) proving the identity of the recipient. In the next line of the expense order, the cashier writes down the name and number, date and place of issue of the document. It can be any official document containing a photograph and signature of the owner.

It should be noted that the document is indicated regardless of who the recipient of the money is: a representative of a third-party organization or an employee. There are no exceptions here.

The line "Issued by the cashier" is filled in by the cashier only after the issuance of money on an account cash warrant. In it, the cashier must sign and indicate his surname and initials.

The documents attached to the consumable are redeemed by the cashier with the inscription "Paid" or a stamp indicating the date on them.

It must be remembered that an expenditure cash warrant remains at the cash desk and is not handed out to persons who have received money!

Incoming and outgoing orders are unified forms approved by the State Statistics Committee for use by organizations or individual entrepreneurs using cash. Depending on what function they perform in the cash desk of the organization - income or expense - there are an incoming cash order and an outgoing cash order. Let's take a closer look at each of them, why it is needed, what function it carries and when it needs to be issued.

When is the Cash Incoming Order (PKO) filled out?

When cash is received at the cash desk of an organization or individual entrepreneur, it is necessary to reflect the fact of this business transaction in the accounts accounting. And for posting cash, there is a cash receipt order.

It is drawn up according to a unified one in a single copy and signed by the chief accountant, accountant, cashier accountant, organization cashier or other authorized person.

The incoming cash order consists of two blocks:

PKO itself;
A receipt, which, after filling, is torn off and given to the person who deposited money at the cash desk.

You can write out the receipt both manually and using a computer. Corrections in credit note not allowed. If you make a mistake, the order must be rewritten. Otherwise, such a document is invalid and violates cash discipline.

On the second block of the PKO "Receipt", after filling out, the seal of a legal entity or entrepreneur is affixed. There is no need to put a seal so that half gets on the receipt cash order and the second half on the receipt.

In what cases is the Receipt cash order filled out?

We fill out an incoming cash order when:

contribution by the founders of their share in the authorized capital;
receipt in the cashier's office. If you use in your work cash register and during the day you break cash receipts for customers, then you do not need to issue an incoming cash order for each punched check, only one PKO total amount at the end of the work shift is due;
return of borrowed funds. If your organization or individual entrepreneur gave a loan to a legal or natural person, and the loan is returned to the cash desk of the organization;
return from accountable person. Your organization gave the employee money on account, the employee purchased the necessary and brings the rest of the advance to the cash desk of the organization or entrepreneur;
withdrawal of funds from the current account of a legal entity. If you withdraw funds from the organization’s current account for wages, household needs, etc., then these funds must first be credited to the organization’s cash desk.

The procedure for filling out the cash receipt order

Now we will consider step by step the procedure for filling in each field of the cash receipt order.

Rosstat website.

In the field "Compilation date" the current date is put, because. a cash receipt order is drawn up at the time of the business transaction.

The columns "Debit" and "Credit" are filled in in accordance with the accounting entries and drawn up by their accountant. But, by default, the "Debit" column is filled with 50.1 - since this is the account of the organization's cash desk. In the column "Credit" can be one of the following accounts:

75 "settlements with the founders" - when the founders contribute a share in the authorized capital;
51 "settlement accounts" - when withdrawing funds from a current account;
71 "settlements with accountable persons" - when returning an unused advance payment from an employee;
62 “settlements with buyers and customers” - upon receipt of payment from the buyer at the cash desk of the organization;
90.1 "sales proceeds" - when posting the proceeds for a shift using cash registers.

The field "Amount" reflects the amount paid to the cashier. In this case, the indication of kopecks and rubles is separated by the symbol "-".

In the “Accepted from” field, either the full name of the contributor in the genitive case is written (answers the question - from whom?), Or the full name of the legal entity or individual entrepreneur and full name of the contributor individual also in the genitive.

In the "Reason" field, the reason for depositing funds is entered: a contribution to authorized capital, sales proceeds, cash receipt from the bank, payment for goods / services according to invoice No. (contract No.), etc.

In the "Amount" field, the amount of funds to be deposited is written in words with a capital letter, kopecks are indicated in numbers. It is worth noting that if you indicated the full amount without kopecks in the tabular part of the PKO, then in the "Amount" field you must specify only the full amount in words without indicating kopecks. It is not allowed to reduce the rub and kopecks. If the amount includes VAT, then "including VAT, VAT percentage and VAT amount" is written.

In the "Application" field, primary documents are entered on the basis of which money is deposited.

The two lower lines are signed by the cashier and the chief accountant.

The "Receipt" block is filled in similarly to the "Incoming cash order" block. The seal is placed, torn off along the line and given to the depositor.

A sample of filling out a cash receipt order (PKO)

Click to enlarge

When is an expense cash order (RKO) filled out?

By analogy with an incoming cash order, an outgoing cash order is filled in when money needs to be received at the organization's cash desk.

RKO is compiled according to a unified one in a single copy and is stored in the cash book of the organization.

An outgoing cash order will consist of only one block - the most outgoing cash order. Signed by the chief accountant, accountant, accountant-cashier, cashier of the organization or other authorized person.

You can write out a consumable both manually and using a computer. Corrections in expense note not allowed. If you make a mistake, the order must be rewritten. Otherwise, such a document is invalid and violates cash discipline.

In what cases is an expense cash warrant filled out?

We fill out an expense cash warrant when:

the need to issue accountable persons for the purchase of necessary goods or materials for the organization;
issuance to accountable persons for personal and travel expenses;
depositing cash to the bank account of the organization;
payment of wages (advance) to employees in cash at the cash desk;
payment of dividends to founders.

The procedure for filling out an expense cash warrant

Now let's look at step by step how to correctly fill out an expense cash warrant.

In the "Organization" field, enter the full name of the legal entity or individual entrepreneur according to the statutory documents.

In the "Structural division" field, the division that issued the order is entered. If there is no division in the organization or individual entrepreneur, then a dash is put.

In the "OKPO" field, enter the OKPO code issued by the Statistics authorities. If you do not know your code, then you can find it out on the official website of Rosstat.

The field "document number" is assigned from the first number, starting from January 1 of the new year and has continuous numbering throughout the year until December 31. The organization has the right to use prefixes for numbers.

In the field "Compilation date" the current date is put, because. an account cash warrant is drawn up at the time of the business transaction.

The columns "Debit" and "Credit" are filled in in accordance with the accounting entries and drawn up by their accountant. But, by default, the "Credit" column is filled with 50.1 - since this is the account of the organization's cash desk. In the column "Debit" can be one of the following accounts:

70 "calculations for wages» - in case of settlements with employees of the organization in cash;
51 "settlement accounts" - when depositing funds to the current account from the cash desk of the organization;
71 "settlements with accountable persons" - when issuing an advance payment to an employee for the needs of the enterprise or travel expenses;
60 "settlements with suppliers and contractors" - when paying suppliers in cash.

The field "Amount" reflects the amount paid to the cashier. In this case, the indication of kopecks and rubles is separated by the symbol "-". Or, with full rubles, a penny can be omitted.

The field "Purpose Code" is filled in only if the organization uses a coding system.

In the “Issue” field, either the full name of the person to whom the cash is issued in the genitive case is written (answers the question - from whom?), Or the full name of the legal entity or individual entrepreneur and full name of the recipient of the individual is also in the genitive case.

In the "Reason" field, the basis for issuing funds is entered: payment of dividends, payment to the supplier, collection, payment for goods / services according to invoice No. (contract No.), etc.

In the "Amount" field, the amount of funds to be issued is written in words with a capital letter, kopecks are indicated in numbers. It is worth noting that if you indicated the full amount without kopecks in the tabular part of the RKO, then in the “Amount” field you must also indicate only the full amount in words without indicating kopecks. It is not allowed to reduce the rub and kopecks.